https://www.taxtmi.com/caselaws?id=380888 Cenvat credit on outward freight from factory to buyer's premises was denied on merits because Rule 2(l) of the Cenvat Credit Rules, 2004, as amended, limited credit to services used up to the place of removal and the transportation charges were shown separately from the transaction value. The extended period of limitation was unavailable because the dispute was already known to the department, the notice was based on audit, and divergent views existed on the issue; the demand was confined to the normal period. Penalty was also set aside for the same absence of suppression. en-us Wed, 06 Feb 2019 00:00:00 +0530 Fri, 31 May 2019 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380888 Cenvat credit on outward freight from factory to buyer's premises was denied on merits because Rule 2(l) of the Cenvat Credit Rules, 2004, as amended, limited credit to services used up to the place of removal and the transportation charges were shown separately from the transaction value. The extended period of limitation was unavailable because the dispute was already known to the department, the notice was based on audit, and divergent views existed on the issue; the demand was confined to the normal period. Penalty was also set aside for the same absence of suppression. Case-Laws Central Excise Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380888